I 

116TH CONGRESS 

1ST SESSION H. R. 2921 

To amend the Internal Revenue Code of 1986 to provide a tax credit to 

consumers to reimburse a portion of the cost of broadband infrastructure 

serving limited broadband districts. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 22, 2019 

Mr. KILMER (for himself and Ms. STEFANIK) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a tax credit to consumers to reimburse a portion of 

the cost of broadband infrastructure serving limited 

broadband districts. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Broadband for All Act 

5 of 2019’’. 


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1 SEC. 2. REFUNDABLE CREDIT FOR COST OF BROADBAND 

2 INFRASTRUCTURE SERVING LIMITED BROAD3 BAND DISTRICTS. 

4 (a) IN GENERAL.—Subpart C of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 is amended by inserting after section 36B the fol7 lowing new section: 

8 ‘‘SEC. 36C. COST OF BROADBAND INFRASTRUCTURE SERV9 ING LIMITED BROADBAND DISTRICTS. 

10 ‘‘(a) IN GENERAL.—In the case of any member of 

11 a limited broadband district, there shall be allowed as a 

12 credit against the tax imposed by this subtitle for the tax13 able year an amount equal to 75 percent of the qualified 

14 broadband infrastructure payments with respect to such 

15 district paid or incurred by such person during such tax16 able year. 

17 ‘‘(b) ANNUAL DOLLAR LIMITATION.—The credit al18 lowed under subsection (a) with respect to any taxpayer 

19 for any taxable year shall not exceed $10,000. 

20 ‘‘(c) DEFINITIONS.—For purposes of this section— 

21 ‘‘(1) LIMITED BROADBAND DISTRICT.—The 

22 term ‘limited broadband district’ means any group 

23 of two or more persons if— 

24 ‘‘(A) each such person enters into an 

25 agreement with a public or private provider of 


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1 broadband Internet access service under 

2 which— 

3 ‘‘(i) such provider agrees to provide 

4 qualified broadband service to such person, 

5 and 

6 ‘‘(ii) such person agrees to pay such 

7 provider for such person’s share (deter8 mined pursuant to such agreement) of the 

9 provider’s investment in infrastructure nec10 essary to provide such service, and 

11 ‘‘(B) all of the qualified broadband service 

12 provided pursuant to such agreements is pro13 vided to locations in an unserved broadband 

14 community. 

15 ‘‘(2) QUALIFIED BROADBAND INFRASTRUCTURE

16 PAYMENTS.—The term ‘qualified broadband infra17 structure payment’ means any payment described in 

18 paragraph (1)(A)(ii). Such payment may include 

19 reasonable interest charges. 

20 ‘‘(3) UNSERVED BROADBAND COMMUNITY.— 

21 The term ‘unserved broadband community’ means 

22 any community that (as of the time the agreement 

23 described in paragraph (1) is entered into)— 


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1 ‘‘(A) is not served by any provider of quali2 fied broadband service (other than providers 

3 using satellite technology), and 

4 ‘‘(B) obtains a certification from all pro5 viders of broadband internet access service that 

6 the Federal Communications Commission’s 

7 most recent Form 477 data collection shows as 

8 serving the census blocks in which such commu9 nity is located, stating that such providers do 

10 not offer qualified broadband service to any lo11 cation within such community. 

12 ‘‘(4) QUALIFIED BROADBAND SERVICE.—The 

13 term ‘qualified broadband service’ means broadband 

14 Internet access service at download speeds of at 

15 least 25 megabits per second and upload speeds of 

16 at least 3 megabits per second. 

17 ‘‘(5) BROADBAND INTERNET ACCESS SERV18 ICE.—The term ‘broadband Internet access service’ 

19 has the meaning given such term in section 8.2 of 

20 title 47, Code of Federal Regulations.’’. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 6211(b)(4)(A) of such Code is 

23 amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 


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1 (2) Section 1324(b)(2) of title 31, United 

2 States Code, is amended by inserting ‘‘36C,’’ after 

3 ‘‘36B,’’. 

4 (3) The table of sections for subpart C of part 

5 IV of subchapter A of chapter 1 of the Internal Rev6 enue Code of 1986 is amended by inserting after the 

7 item relating to section 36B the following new item: 

Sec. 36C. Cost of broadband infrastructure serving limited broadband districts. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to taxable years ending after the 

10 date of the enactment of this Act. 

Æ 


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